Free Download Financial Accounting , IFRS Edition Bookintroductionfinancialaccounting 11th edition
will be quantified with our half year 2023 results, when we report under IFRS 17 for the first time. This range will be on an undiscounted basis as we have no control over interest rate movements, and it will also incorporate the directional benefit...
By the end of 2023 TMK plans to supply more than 200 thousand meters of unique pipes to equip the steam generators of a fast neutron reactor at an experimental demonstration power unit which is currently being developed by Rosatom. Extra-long heat exchange pipes made of special steel were deve...
If the ECL is lower than the carrying amount, then you are all fine. If the ECL is higher than the carrying amount, then you need to revalue the financial guarantee and book the remeasurement in profit or loss. Illustration: Subsequent measurement of financial guarantees Let’s get back to ...
If the ECL on the loan is let’s say CU 1 200, then you would need to book the difference of 400 (which is ECL of 1200 less carrying amount of 800) in profit or loss. Here’s the video summing up the issue: Any questions or comments? Please let me know below. Thank you!